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M/s Middleby Celfrost Innovations Pvt. Ltd. (formerly known as M/s Middleby Commercial Food Innovations Pvt. Ltd., Gurgaon Versus Commissioner of Customs (Port-Import) , JNCH, Nhava-Sheva and Others

Claim of exemption from SAD under Section 3(5) of the Customs Tariff Act, 1962 import of pre-packaged goods and sale thereafter - The thrust of submissions made by Revenue is that the conditions contained in Notification No. 21/2012-Cus dated 17.03.2012 are not satisfied in respect of the goods proposed to be imported by the applicant, therefore, goods cannot be exempted from additional duty of Customs (SAD) levied under Section 3 (5) of the Customs Tariff Act. Held that - to get benefit of exem....... + More

 

 

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M/s Middleby Celfrost Innovations Pvt. Ltd. (formerly known as M/s Middleby Commercial Food Innovations Pvt. Ltd., Gurgaon Versus Commissioner of Customs (Port-Import) , JNCH, Nhava-Sheva and Others

 

 

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